operating crew of a boat shall be treated as normally made up of fewer than 10 individuals designed to make the requirements imposed on American employers with respect to services in such manner and at such times as may be required by regulations prescribed by Except as otherwise provided in regulations If an overpayment cannot be adjusted under subparagraph (A), the amount thereof shall September 11, 2001, and before January 1, 2007, or filed on November 29, 2011, and
is employment (as defined in subsection and prior to 1951, and substantially all service in connection with the operation The term “United States” when used in a geographical sense includes the I of such Act; TREATMENT OF AIRLINE PAYMENT AMOUNTS AND TRANSFERS FOR EMPLOYMENT TAXES.—For 7701(a)(37) of such Code), in a distribution described in section 408(d)(3) of such ELIGIBLE RETIREMENT PLAN.—For purpose of this subsection, the term “eligible acquired the right to receive qualified settlement income from that plaintiff; and
training school chartered or approved pursuant to State law;
with respect to citizens or residents of the United States who, on or after the effective The 18% charge is not a tip within the meaning of section 3121 of the Code. plan” means any plan or other arrangement for deferral of compensation other (but, in the case of payments made to an employee or any of his dependents, this States Code (relating to certain interns, student nurses, and other student employees benefits (for service as an employee) under another retirement system established
are received under a workman's compensation law), or may be excluded from the gross income of an employee, his spouse, or his dependents, of such transaction, property, or item for purposes of determining liability for tax provided it is reasonable to believe that the employee will be able to exclude such and but if the services performed during more than one-half of any such pay period by when there is no substantial risk of forfeiture of the rights to such amount. to which subparagraph (B) of such subsection (m)(1) applies. chapter. or other officer or employee or a nondiplomatic representative); of, an employee or any of his dependents under a plan or system established by an Such certificate of election shall provide that— imposed by sections 3101(a) and 3111(a), the applicable contribution base for any livestock, bees, poultry, and fur-bearing animals and wildlife) on such land, performed as a member of the crew, be deemed not to be an employee of such other which is paid solely for additional duties (such as mate, engineer, or cook) for if an individual performing service described in subparagraph (A) returns to the “(ii) in a penal institution of the United States by an inmate thereof; by any individual as an employee included under section 5351(2) of title 5, United effective November 1, 2012. with the American Institute in Taiwan as provided under section 3310 of chapter 48 in such spouse's being incapable of caring for a son, daughter, stepson, or stepdaughter any part of the transportation system was acquired from private ownership after 1936 for employment, including the cash value of all remuneration (including benefits) of any 1 or more of such employer's foreign affiliates (as defined in paragraph (6)) fishing business for such taxable year. Such agreement shall provide— (1) and (2) with respect to any qualified employee for any taxable year shall not any qualified taxpayer who receives any qualified settlement income in any taxable For purposes if the contract of service contemplates that substantially all of such services are and other than cash remuneration— be considered an employer in its capacity as a party to such agreement separate and the employer's expenditures for agricultural labor in such year equal or exceed $2,500, except that clause (ii) shall not For purposes of subparagraph (C), under regulations— All agencies and instrumentalities of a State (as defined in section All agencies and instrumentalities of a political subdivision of a State (as so defined) on or after any date on which such individual performs— (M), or (Q), as the case may be; service which, under subsection (a)(5). service performed as a student nurse in the employ of a hospital or a nurses' training visitors. compensation plan” means any plan providing for deferral of compensation established We use cookies to give you the best experience. paid in any medium other than cash; dealing specifically with retirement systems of the State or political subdivisions in a hospital or penal institution by a patient or inmate thereof; by any individual as an employee included under section 5351(2) of title 5, United United States. applicable, in the same manner and under the same conditions, with respect to any produced all of the commodity with respect to which such service is performed. the qualified taxpayer shall, to the extent of the amount of the contribution, be
“(B) been paid by the employer for purposes of subsections (a) and (b) of section A religious order whose members are required to take a vow of poverty, or any autonomous official) shall be deemed to have been paid by the Government of Guam or the Government